Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1517 - AT - Central ExciseCENVAT Credit - Sugar Cess - denial of credit on the ground that the same is not one of the duties allowed for Cenvat credit under Rule 3(1) of the Cenvat Credit Rules, 2004 - applicability of Section 3(4) of the Sugar Cess Act, 1982 - HELD THAT:- The credit pertaining to the period September 2009 to August 2014 was taken for the first time in August 2014 itself under due intimation to the revenue authorities whereas the time limit for the purposes of taking credit was introduced for the first time only with effect from 1 September 2004. Also, the Sugar Cess credit from September 2014 onwards was taken by the Appellant on a month to month basis prior to its reversal in February 2016 on being objected by the revenue while reserving the right to recredit. Therefore, it was a case of recredit and we agree with the Appellant’s that no time limit could be imputed for taking recredit of the amount so reversed under protest. Moreover, the views expressed by the original authority as regards non-applicability of Circular dated 19 November 2014 is erroneous and unsustainable as the circular speaks about recredit in general and the situations which have been mentioned therein are only illustrative in nature. None of the decisions relied upon by the Adjudicating Authority are dealing with the issue of eligibility of Cenvat Credit of Sugar Cess levied under the Sugar Cess Act. Therefore, the decisions relied upon by the Learned Adjudicating Authority has no application to the issue involved herein as a judgement is only an authority for what it decides and not what can be inferred therefrom. Appeal allowed.
|